Cookies Notice

This website uses cookies to help you have a better user experience. Cookies are not used to collect personal information. For more information, please see our cookies policy.

Portal de la Seguridad social
Go to Content Display drop down search field
Rate this page
Rate this content

Contribution Rates

GENERAL SCHEME CONTRIBUTION RATES 2026 - Order PJC/297/2026 of 30 March (Official State Gazette of 31/03)
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):
- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
INTERGENERATIONAL EQUITY MECHANISM (MEI) 0.75 0.15 0.9
Work-related Injury and Occupational Disease (1) (1)
Other Contributions
Unemployment ()
Fogasa 0.20 0.20
Occupational Training. 0.60 0.10 0.70
GENERAL SCHEME CONTRIBUTION RATES 2025 - Order PJC/178/2025 of 29 February (Official State Gazette of 26/02)
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):
- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
INTERGENERATIONAL EQUITY MECHANISM (MEI) 0.67 0.13 0.8
Work-related Injury and Occupational Disease (1) (1)
Other Contributions
Unemployment (*)
Fogasa 0.20 0.20
Occupational Training. 0.60 0.10 0.70
GENERAL SCHEME CONTRIBUTION RATES 2024 - Order PJC/51/2024, of 29 January (Official State Gazette of 30/01)
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):
- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
INTERGENERATIONAL EQUITY MECHANISM (MEI) 0.58 0.12 0.7
Work-related Injury and Occupational Disease (1) (1)
Other Contributions
Unemployment (**)
Fogasa 0.20 0.20
Occupational Training. 0.60 0.10 0.70
GENERAL REGIME 2023 - Order PCM/74/2023, of 30/01 (Official State Gazette 31/01) 
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):
- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
INTERGENERATIONAL EQUITY MECHANISM (MEI) 0.5 0.1 0.6
Work-related Injury and Occupational Disease (1) (1)
Other Contributions
Unemployment (***)
Fogasa 0.20 0.20
Occupational Training. 0.60 0.10 0.70
2022 CONTRIBUTION RATES GENERAL SCHEME - ORDER ESS/244/2022, of 30/03 (Official State Gazette of 31/03)
Contingencies Employer Worker Total
Common Contingencies 23.60 4.70 28.30
Overtime (1):
- Force majeure 12.00 2.00 14.00
- Non-force majeure 23.60 4.70 28.30
Work-related Injury and Occupational Disease  (1) (1)
Other Contributions
Unemployment (***)
Fogasa 0.20 0.20
Occupational Training. 0.60 0.10 0.70

(1) The contribution rate is set out in the sixty-first additional provision of Royal Legislative Decree 8/2015 of 30 October, as incorporated by final provision 1.3 of Royal Decree-Law 3/2026 of 3 February (Official State Gazette of 4 February), with the resulting contributions being borne exclusively by the employer.

UNEMPLOYMENT

Company

Worker

Total

() Indefinite contracts, including indefinite part-time and permanent contracts, as well as fixed-term contracts in the modalitiesof alternating training contracts, contracts for training and apprenticeship, training to obtain professional practice appropriate to the level of studies, relief contracts, interim contracts, and contracts, whatever the modality used, made with workers who have a recognised degree of disability of no less than 33 per cent. 5.50% 1.55% 7.05%

(*) Indefinite contracts, including indefinite part-time and permanent contracts, as well as fixed-term contracts in the modalities of alternating training contracts, contracts for training and apprenticeship, training to obtain professional practice appropriate to the level of studies, relief contracts, interim contracts, and contracts, whatever the modality used, made with workers who have a recognised degree of disability of no less than 33 per cent.

 5.50% 1.55% 7.05%

(**) Indefinite-term contracts, including indefinite part-time and permanent contracts, as well as fixed-term contracts in the modalities of training contracts, relief, interim, substitution, and contracts, whatever the modality used, made with workers who have a recognised degree of disability of no less than 33%.

 5.50% 1.55% 7.05%
(***) Indefinite contracts, including indefinite part-time and permanent contracts, as well as fixed-term contracts in the modalities of training and internship contracts, relief contracts, interim contracts and contracts, whatever the modality used, made with workers with a recognised degree of disability of no less than 33 per cent. 5.50% 1.55% 7.05%

()(*)(**)(***) Full-time and part-time fixed-term contracts

 6.70% 1.60% 8.30%
Complementary Content
${loading}